Thanks for the quick reply. Your response explains this from a taxing authority perspective, but the prior year (2019) when my spouse did not receive SS benefits she also paid Medicare premiums and got a 100% deduction in Missouri. Just because she started to receive SS benefits in 2020 the deduction becomes limited?? Just a strange way for the state to be looking at it. Medicare premiums are deducted from her SS check for simplicity purposes (two transactions combined into one, which makes sense), not because that's the source to pay the premium. She would have to pay that premium regardless of whether she got SS benefits or not. I will try to find someone in the Missouri DOR to make my point and see if they have any flexibility to consider my position.
